TY - BOOK AU - Hicks,Douglas T. TI - Activity-based costing for small and mid-sized businesses: an implementation guide SN - 047157287X U1 - 657.42 21 PY - 1992/// CY - New York PB - J. Wiley KW - CONTABILIDAD DE COSTOS KW - PEQUEÑA Y MEDIANA EMPRESA KW - CONTABILIDAD ANALITICA KW - CONTABILIDAD INTERNA KW - CONTABILIDAD INDUSTRIAL KW - EMPRESA MEDIANA KW - PEQUEÑA EMPRESA KW - PYME N1 - Incluye referencias bibliográficas N2 - Activity-based costing is an accounting method that assigns identifiable costs and allocates common costs to specific product lines or business segments. By using this method, a company can determine the profitability or profit contributions that each activity, segment, and product line brings to the company as a whole. This book provides: a practical how-to implementation guide; an ongoing case study to document the model building process; and a spreadsheet model blueprint with data flows ER -